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Regulation 23 Amendments to the Child Tax Credit Regulations 2002

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In regulation 2(1)—

(a)

for the definition of “joint claim” substitute the following definition—

  • ““joint claim” means a claim under section 3(3)(aa) of the Act, as inserted by regulation 4(b) of the Tax Credits (Polygamous Marriages) Regulations 2003;”;

(b)

insert at the appropriate place the following definition—

  • ““polygamous unit” has the meaning in the Tax Credits (Polygamous Marriages) Regulations 2003;”.